This book, first published in 1997, analyses the development of Dutch financial reporting. A process of change in international financial reporting began in the early 1960s, and this book examines the roles of voluntary and legislated improvements on financial information disclosure.
This book, first published in 1997, analyses the development of Dutch financial reporting. A process of change in international financial reporting began in the early 1960s, and this book examines the roles of voluntary and legislated improvements on financial information disclosure.
1. Introduction 2. Theoretical Views on Voluntary Disclosure 3. Views on Voluntary Financial Reporting in the Netherlands 4. Approaches to Empirical Disclosure Research 5. Company Characteristics and Disclosure 6. Studies of Individual Disclosure Items 7. Summary and Discussion